汽车制造业 企业绩效评价标准值

行业名全行

业

(2010

年)

大型

企业

(2010

年)

汽车制造业优秀

值

良好

值

平均

值

较低

值

较差

值

优秀

值

良好

值

平均

值

较低

值

一、盈利能力状况

净资产收益率(%)23.816.913.46-1.523.819.314.3 6.5 总资产报酬率(%)17.212.610.5 4.80.517.413.210.6 5.3 销售(营业)利润率(%)2719.313.58.10.527.617.115.312.1 盈余现金保障倍数8.5 5.3 2.4-0.1-1.19.6 6.3 2.60.1 成本费用利润率(%)15.911.27.5 3.1-9.516.311.27.6 1.5 资本收益率(%)23.917.213.5 6.2-8.724.119.514.7 6.8二、资产质量状况

总资产周转率(次) 2.5 1.8 1.30.90.5 2.32 1.4 1.1 应收账款周转率(次)23.717.5127.3 6.139.827.817.112.5 不良资产比率(新制度)(%)0.2 1.3 3.5915.70.30.9 2.4 6.4 流动资产周转率(次) 3.4 2.8 2.1 1.61 3.4 2.8 2.1 1.7 资产现金回收率(%)23.114.810.4-0.4-7.225.82212.7-0.3三、债务风险状况

资产负债率(%)41.4496071.879.640.447.558.470.2 已获利息倍数97.56 3.20.897.9 6.2 5.1 速动比率(%)151.8122.88058.344.7144.1120.67755.6 现金流动负债比率(%)23.517.110.5-5.6-12.52722.213.2-3.7 带息负债比率(%)21.733.7455772.119.932.843.454.9 或有负债比率(%)0.2 1.3513.522.80.2 1.3513.5四、经营增长状况

销售(营业)增长率(%)4137.63014.1 2.442.538.232.316 资本保值增值率(%)114.4111.2109102.794.7115.1112.8108.4103 销售(营业)利润增长率(%)43.734.4266-8.146.837.729.913.8 总资产增长率(%)30.623.6177.20.531.324.116.68.4 技术投入比率(%)4 3.5 2.820.9 5.6 3.8 3.1 2.1五、补充材料

存货周转率(次)17.512.99 5.3 3.418.513.29.47 资本积累率(%)20.916.111-1.2-9.720.3159.4-2.4 三年资本平均增长率(%)17.512.77.5-4.7-13.116.911.6 5.9-5.9 三年销售平均增长率(%)33.927.222 6.2-5.633.829.123.1 6.8 不良资产比率(旧制度)(%)0.20.9 3.214.124.10.10.3 1.1 5.3数据来源：Wind资讯

中型企业(2010年)小型

企业

(2010

年)

全行

业

(2009

年)

较差值优秀

值

良好

值

平均

值

较低

值

较差

值

优秀

值

良好

值

平均

值

较低

值

较差

值

优秀

值

良好

值

-1.419.116.812.1 5.8-0.813.110.28.5 2.3-6.620.415.9

1.313.311.68.8 4.30.7119.68.3 1.8-3.214.710.4

7.825.220.81410.9623.816.910.57.2-2.224.817.1 -0.88.3 4.710.1-1.59.24-0.2-0.5-1.28.1 5.1 -8.614.411.6 6.94-4.87 2.8 1.80.3-16.515.711.1 -7.723.717.312.26-4.314.710.38.6 2.1-12.922.616.1

0.5 2.6 2.1 1.20.80.4 2.5 1.6 1.10.70.4 2.4 1.8

9.621.815.88.7 6.7 6.215.111.1 6.4 4.1422.716.5 14.60.1 1.4 3.69.119.80.1 1.2 2.8 5.311.30.2 1.3

1.3 3.1

2.5 1.6 1.20.8 2.92 1.5 1.10.83 2.4

-525.716.4 5.8-0.8-4.817.19.3 3.8-3.1-9.419.411.2 78.84053.161.869.681.842.353.16472.783.741.549.1

3.17.7 6.8 5.330.47.4 6.3

4.7 2.8-3.58.97.4 41.2163.7134.38

5.668.359.2145.5119.282.554.132149.2120.3 -10.325.91

6.6 5.9-6.6-151

7.39.6 3.9-7.3-15.22216.6 6923.435.445.65

8.172.824.636.948.357.165.125.637.5 22.80.2 1.3513.522.80.2 1.3513.522.80.1 1.8

2.640.437.826.411.6-139.23122.210.2-1.33

3.52

4.5 9

5.5116113.6109.4101.996111.1108.810

6.4100.290.2114.3111.1

4.43

5.823.812.1-8.8-19.838.228.219.9-0.7-12.232.323.2

1.439.23

2.326.114.5 5.118.912.97-1.3-12.722.415.6

1.1

2.4 1.4 1.20.90.3 1.20.90.70.60.3 4.3

3.7

5.417.113.37.7 3.9 3.41

6.112.6 6.3 3.8 3.416.812.2 -10.425.320.210.8-0.4-6.620.81

7.613.60.4-1.616.611.9 -13.92216.87.3-3.4-10.117.314.110.1-3.1-5.114.810.1 -6.734.329.720.3 5.5-7.123.517.512.3 6.3-3.931.622.4 19.20.2 1.7 6.715.42

8.60.2 1.2 6.61738.50.20.9